Online Query Available for Status of Application for Commodity Tax Refund on Newly Purchased Vehicles for Discard or Export of Used Vehicle


In order to  reduce the number of old vehicles and promote the export of used vehicles to achieve energy conservation and carbon reduction goals, from January 8, 2016 to January 7, 2026, for vehicle or motorcycle owners who discard or export their used vehicles (including passenger sedans, trucks, and passenger-cargo cars)or used motorcycles that meet the regulations, then purchase new vehicles/motorcycles within the specified period and completes the registration of the new licenses, the maximum commodity tax reduction/refund of a new vehicle is NT$50,000(NT$4,000 for motorcycle). If the commodity tax of the new vehicle is less than NT$50,000 (less than NT$4,000 for motorcycle), the amount of commodity tax reduction/refund is limited to the commodity tax paid when the new vehicle is released from the factory or imported.

The National Taxation Bureau of the Northern Area (NTBNA), Ministry of Finance stated that consumers can check on the status of their consumer commodity tax refund themselves through not only phone inquiries, but also through online means using the following steps:
1. Search for “eTax Portal, Ministry of Finance” or enter the URL <https://www.etax.nat.gov.tw >.
2. Click on “Tax Refund of New Purchased Vehicle in Replacement of Discarded Vehicle Area” in the taxation information section of the homepage. Click on the “Consumer Progress Inquiry” after entering the next page.
3. Key in the license plate number of used and new vehicles.

If there are any questions, please call the toll-free number 0800-000321 or directly contact the regional national taxation bureaus, branches, or offices for further information and consulting services.

〔Contact Person: Section Head Li of Sales Tax Division;Tel:(03)3396789 ext. 1290〕

Reference URL:https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=6061543e84b844578517a78a5a51e140